The claimant company paid excise duty on hydrocarbon oil used in its blast furnaces, whilst consistently contending that it was entitled to relief under section 9(1) of that Act on the ground that the oil was not used as fuel. The Commissioners rejected that contention. The claimant brought an action against the Commissioners claiming restitution … Continue reading British Steel Plc v Her Majesty’s Commissioners for Customs and Excise: CA 20 Dec 1996